The Naval Air Systems Command intends to negotiate and award a sole-source, Cost Plus Fixed Fee Contract to Sikorsky Aircraft Corporation (SAC) for the engineering, manufacturing and logistics efforts required to fabricate and install eight (8) kits in support of the VH-60N CUP. In addition, one (1) 2F181 Aircrew Procedural Trainer (APT) modification kit will be procured in support of this effort. SAC is the only known source with the necessary technical data, knowledge, experience and expertise required to perform this effort. This synopsis is for informational purposes only. Numbered Notes 22 and 26 apply.